Supplementary Provisions, Article 22

With respect to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions and that exist at the time of enforcement of the Act Partially Amending the Export and Import Transaction Act (hereinafter in this Article referred to as "exporters' associations without capital contributions, etc."), the provisions of Article 72-5, paragraph (1), item (iv) of the New Act apply from corporate enterprise tax for business years beginning on or after the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. In this case, where the date of enforcement of the Act Partially Amending the Export and Import Transaction Act falls in the middle of a business year of exporters' associations without capital contributions, etc., that business year ends on the day before the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the business year following it begins on the date of enforcement of that Act.